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Fair Market Value and the Nonexistent Marketability Discount for Controlling Interests

Chris Mercer

This post provides a discussion of several implications of the definition of the standard of value known as fair market value. We focus first on the definition of fair market value. We then look at the implications for the so-called “marketability discount for controlling interests.”

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Understanding Form 8283 and non-cash charitable contributions

ThomsonReuters

In terms of documentation, Form 8283 plays a significant role in non-cash charitable contributions for taxpayers looking to claim deductions for items ranging from vehicles to clothing to other valuable assets. Documentation. Taxpayers must maintain proper documentation for non-cash charitable contributions.

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Appraiser Newsroom - Untitled Article

Appraiser Newsroom

Likewise, Intellectual property valuations demand expertise in assessing intangible assets’ fair market value or arm’s length value, considering factors like market demand, technological advancements, and legal protections. Looking for a deeper dive into this specialty?

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IRS Webpage Addresses Tax Rules for Employer-Provided Parking

ThomsonReuters

These rules provide that an employee must include in gross income the amount by which the fair market value of the benefit exceeds the sum of the amount, if any, paid for the benefit by or on behalf of the recipient, and the amount, if any, specifically excluded under the Code. a (“How to Value Qualified Parking Benefits”).

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Valuation Purposes: Investor/Partner Buyout or Buy-in

Equilest

The process of a buyout typically involves thorough negotiations, valuation assessments, and legal documentation to facilitate a smooth transition of ownership. Discounted Cash Flow (DCF) Analysis: Estimating the present value of the company's future cash flows, taking into account factors such as risk, growth rates, and discount rates.

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Schedule A and tax-deductible donations to charities

ThomsonReuters

However, it’s important to keep proper documentation, such as bank records or written communication from the charity, to support your claim. The value of the deduction is typically based on the fair market value of the donated property. Documentation requirements. Property donations.

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The CPA’s Role In Selling A Business

A Neumann & Associates

Financial Documentation: Throughout the sales process, there are various financial documents to prepare and review, such as profit and loss statements, balance sheets, income statements, cash flow statements, and financial projections.